Heard Shi Manoj Kumar Pandey, learned counsel for the petitioner and Shri Nimai Das, learned counsel for the respondents.
Petitioner is a Housing Cooperative Society. Proceedings under section 47-A read with Section 33 of Indian Stamp Act in respect of instrument/sale deed dated 30.3.1994 was initiated against the petitioner by the Additional Collector (L.A), Ghaziabad. It was found that the instrument in question i.e sale deed dated 30.3.1994 is deficiently stamped, thus, levied penalty of Rs.1,18,900/- besides asking the petitioner to make good the deficiency in stamp duty. The said order has been confirmed in appeal.
Shri Nimai Das, learned counsel appearing for the respondents submits that the facts of the case is covered by the judgment dated 12.2.2009 rendered by this Court in Civil Misc.Writ Petition No.15590 of 200(Chandra Vihar Sahakari Awas Samiti versus C.C.R.A/Commissioner & others).
In such view of the matter, petition is decided in terms of the judgment and decision rendered in writ petition no.15590 of 2004 dated 12.2.2009. (Chandra Vihar Sahakari Awas Samiti versus C.C.R.A/Commissioner & others).
The order of the Additional District Magistrate dated 30.7.2000 and CCRA dated 29.4.2004 and 24.12.2004 in so far as the imposition of penalty is concerned cannot be sustained and are accordingly quashed.
The writ petition is partly allowed to the extent stated herein above.
Order Date :- 27.10.2014 IB